The majority of present day integrated circuits (ICs) are implemented by using a plurality of interconnected field effect transistors (FETs), which may be realized as metal oxide semiconductor field effect transistors (MOSFETs or MOS transistors). A MOS transistor may be realized as a p-type device (i.e., a PMOS transistor) or an n-type device (i.e., an NMOS transistor). Moreover, a semiconductor device can include both PMOS and NMOS transistors, and such a device is commonly referred to as a complementary MOS or CMOS device. A MOS transistor includes a gate electrode as a control electrode that is formed over a semiconductor layer, and spaced-apart source and drain regions formed within the semiconductor layer and between which a current can flow. The source and drain regions are typically accessed via respective conductive contacts formed on the source and drain regions, while the gate electrode is typically accessed via one or more conductive contacts coupled to a conductive gate contact formed at the upper part of the gate electrode. Bias voltages applied to the gate contact, the source contact, and the drain contact control the flow of current through a channel in the semiconductor substrate between the source and drain regions beneath the gate electrode. Conductive metal interconnects (plugs) formed in an overlying insulating layer are typically used to deliver bias voltages to the gate, source, and drain contacts.